341.250 Employer's coverage -- Period -- Termination -- Election of liability.
630 words·~3 min read·
/ky/chapter-341/341-250A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)Any employing unit that becomes subject to this chapter within any calendar
year shall be considered a subject employer during the whole of that calendar
year, except as specifically provided elsewhere in this section or this chapter.
(2)Except as provided in subsections
(3)and
(5)of this section, a subject
employer shall cease to be a subject employer only as of the first day of
January of any calendar year if he files with the Office of Unemployment
Insurance on or before the fifteenth day of April of that year, a written
application for termination of coverage, and the covered employment
performed for such subject employer within the preceding calendar year was
not sufficient to render an employing unit a subject employer under KRS
341.070. The secretary may, however, after notifying such employer in writing
at his last known address, terminate the coverage of any subject employer as
of the first day of January of any calendar year if such subject employer has
had no individuals in covered employment in this state at any time during the
three
(3)preceding calendar years, and the balance of such employer's
reserve account may be immediately transferred to the pooled account.
(a)Any employing unit not otherwise subject to this chapter that files with the
office its written election to become a subject employer for not less than
two
(2)calendar years shall, with the written approval of such election by
the secretary, become subject hereto to the same extent as all other
subject employers, as of the date stated in such approval, but not with
respect to the period previous to such date. Such subject employer shall
cease to be subject hereto as of January 1 of any calendar year
subsequent to such two
(2)calendar years, only if on or before April 15 of
such year, it has filed with the office a written notice to that effect.
(b)Any employing unit for which services that do not constitute covered
employment are performed may file with the office a written election that
all such services performed by individuals in its employ in one
(1)or more
distinct establishments or places of business shall be considered to
constitute covered employment by a subject employer for all the purposes
of this chapter for not less than two
(2)calendar years. Upon written
approval of such election by the secretary, such services shall be
considered to constitute covered employment from and after the date
stated in such approval, but not with respect to the period previous to
such date. Such services shall cease to be considered covered
employment subject hereto as of January 1 of a calendar year
subsequent to such two
(2)calendar years, only if on or before April 15 of
such year such employing unit has filed with the office a written notice to
that effect.
(c)Any employing unit having service performed in covered employment
solely by reason of KRS 341.050(1)(h) may terminate such service as
"covered employment" as of the first day of January of any calendar year
if such service does not meet the provisions of paragraph (e),
(f)or (g),
but only if on or before April 15 of such year, the employing unit has filed
with the office a written request to terminate service as "covered
employment."
(4)An employing unit that becomes a subject employer under KRS 341.070(7),
shall become subject as of the date of acquisition.
(5)Notwithstanding the provisions of subsections (1), (2), and
(3)of this section,
any subject employer whose entire reserve account has been transferred to a
successor in interest as provided for in KRS 341.540 shall immediately cease
to be a subject employer and shall thereafter become a subject employer only
upon his future employment experience.